https://www.taxtmi.com/caselaws?id=754369 ITAT Kolkata allowed the appeal regarding rejection of final approval under section 80G(5)(iii). The assessee applied for final registration after receiving provisional registration under Clause (iv) to First Proviso to section 80G(5), which was within the limitation period. The tribunal relied on precedents from Tomorrow's Foundation, Vivekananda Mission Asram, West Bengal Welfare Society, and Sri Aurobindo Bhawan Trust cases. The CIT(Exemption) order was set aside, and directions were issued to grant provisional approval under Clause (iii) if the assessee meets eligibility criteria. en-us Mon, 11 Mar 2024 00:00:00 +0530 Fri, 21 Jun 2024 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754369 ITAT Kolkata allowed the appeal regarding rejection of final approval under section 80G(5)(iii). The assessee applied for final registration after receiving provisional registration under Clause (iv) to First Proviso to section 80G(5), which was within the limitation period. The tribunal relied on precedents from Tomorrow's Foundation, Vivekananda Mission Asram, West Bengal Welfare Society, and Sri Aurobindo Bhawan Trust cases. The CIT(Exemption) order was set aside, and directions were issued to grant provisional approval under Clause (iii) if the assessee meets eligibility criteria. Case-Laws Income Tax Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754369